Link: MAKE's Open Source Gift Guide
Arduino stamp
Open source physical computing platform.NEUROS OSD - Open Source Linux embedded media center
Records video from any analog video source and links your PC.Open source firmware + wireless router
Buffalo: dd-wrt
Linksys: OpenWrtRockbox firmware for mp3 players
Apple: iPod 4th gen (grayscale and color), 5th gen (Video), 1st gen Nano and Mini 1st/2nd gen (Nano 2nd gen and Video 5.5th gen are not supported)
Archos: Jukebox 5000, 6000, Studio, Recorder, FM Recorder, Recorder V2 and Ondio
iriver: H100, H300 and H10 series
iAudio: X5 (including X5V and X5L)Open source web based home automation Written in Perl with a Web interface.